The Finance Department, Government of Maharashtra on August 12, 2024, issued the Maharashtra Goods and Services Tax (Amendment) Rules, 2024, to further amend the Maharashtra Goods and Services Tax Rules, 2017.
This shall come into force on July 10, 2024.
The following has been stated namely: -
• In rules after the words, letters, and figures “FORM GSTR-1”, the letters, words, and figures “, as amended in FORM GSTR-1A if any,” shall be inserted.
• In rule 59 (4), with effect from 1st day of August 2024, for the words "two and a half lakh rupees" wherever they occur, the words "lakh rupees" shall be substituted.
• In Form GSTR-4A, for the brackets, letters, words, and figures "(Auto-drafted from GSTR-1, GSTR-5, and GSTR-7)", the brackets, letters, words and figures "Auto-drafted from GSTR-1, GSTR-1A, GSTR-5, GSTR-7)" shall be substituted.
Kindly refer to the attached document for detailed notification.
[Notification no. - 12/2024—State Tax]
